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Stafievskaya M.V. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( firstname.lastname@example.org )
Journal: Finance and Credit, #34,
The article considers the economic nature of accounting risks of insurance companies, which arise as a result of financial statements transformation under the International Financial Reporting Standards. The author substantiates the need to make provisions to cover the accounting risks. The author also provides recommendations on improving accounting records and financial statements of the insurer with regard to the disclosure of information on accounting risks in order to attract investors.
Stafievskaya M.V. Mari State University, Yoshkar-Ola, Mari El Republic, Russian Federation ( Stafievskaya16@mail.ru )
Journal: International Accounting, #5,
Subject This article explores the issues related to the process of development of accounting models under the influence of world religions.
Objectives The article aims to study the origin and essence of the Islamic accounting model as one of the world models, as well as consider the attitude of the two world religions towards entrepreneurship and its financial components.
Methods For the study, I used the systems and dialectical approaches.
Results The article describes features of the Islamic model of accounting as a specific approach to the development of accounting science, as well as the distinctive features of entrepreneurial activity among the peoples of Russia, professing the Islamic religion and Orthodoxy. It represents an original definition of Islamic accounting model and shows the results of criterion-based analysis of the influence of religious and ethical norms and standards of the two world religions on the formation of an entrepreneurship model of human behavior in business.
Conclusions and Relevance The generally accepted basic principles of religious and ethical standards, which form a model of human behavior in business regardless of religion, should be introduced and shaped in the accounting policy of any enterprise. Otherwise, religious and political risks may arise and threaten the economic security of the enterprise. The results of the study can be applied in the theory of accounting and international accounting standardization.
Stafievskaya M.V. Mari State University, Yoshkar-Ola, Republic of Mari El, Russian Federation ( email@example.com )
Journal: International Accounting, #35,
Importance In accordance with the law of requisite variety and increasing the complexity of systems, the uncertainty of the internal and external environment of business entities increases as well. This causes certain risks, which action may have a negative impact. Every business entity should develop a system of measures aimed at the greatest possible reduction of such unwanted consequences.
Objectives My aim is to determine the nature, types of accounting risks and their classification for the record accounting of a business entity.
Methods Using the methods of empirical knowledge, I have studied and summarized the economic substance of the risks in the conditions of uncertainty, and detail the accounting category of risks in the accounting of business entities. Also, I have analyzed the impact of risks on the accounting (financial) statements reliability. Using the methods of comparison, I have identified the main causes of the accounting risks.
Results I provide my own definition and structure of accounting risks, propose their expanded classification, and compile a list of organizational measures for their reduction and prevention. Also, I have developed informational and analytical support of accounting risks as special tools that will upgrade the internal system of accounting risks. I have arrived at a conclusion that using my technique shall enable to reduce risks consequences. Providing open and complete information about the accounting risks fosters its transparency in order to attract investors.
Conclusions and Relevance I point out that the practical recommendations shall fill a gap in the organization of the risks accounting process and may be used in the activities of commercial entities.
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